CIRCULAR additional amendments to decision No. 59/2006/QD-BTC dated 25 October 2006 regarding the regulation of the level of revenue, income, payment modes, management and use of assessment fees, licensing fees for exploration, exploitation and use of water resources, waste water discharge into water sources and practice of underground water drilling; Circular No. 02/2014/TT-BTC dated February 12 2014 guidance on fees and charges under the authority the decision of the people's Council, the city of centrally--------based Ordinance on fees and charges number 38/2001/PL-UBTVQH10 on 28 August 2001;
          Pursuant to Decree No. 57/2002/ND-CP dated 3 June 2002 and Decree No. 24/2006/ND-CP dated 6 March 2006 the Government amended and supplemented a number of articles of Decree No. 57/2002/ND-CP dated 3 June 2002 detailing the Government's enforcement of the Ordinance on fees and charges;
          Pursuant to Decree No. 201/2013/ND-CP on November 27, 2013 detailing the Government's implementation of some articles of the law on water resources;
          Pursuant to Decree No. 215/2013/ND-CP on December 23, 2013 of government functions, tasks, powers and organizational structure of the Ministry of finance;
          At the suggestion of the Director of Tax policy, the Minister of Finance issued a circular amending, supplementing decision No 59/2006/QD-BTC dated 25 October 2006 regarding the regulation of the level of revenue, income, payment modes, management and use of assessment fees, licensing fees, mining exploration , use of water resources, waste water discharge into water sources and practice of underground water drilling; Circular No. 02/2014/TT-BTC dated February 12 2014 guidance on fees and charges under the authority the decision of the people's Council, the central cities, as follows: article 1. Additional amendments to decision No. 59/2006/QD-BTC dated 25 October 2006 of the Minister of finance Point 5 section I salary Schedule attached to decision No 59/2006/QD-BTC dated 25 October 2006 of the Minister of finance be amended and supplemented as follows: 5 project appraisal Fees waste water discharge report, the source of the water level of currency (VND/profile) a) scheme, report the discharge water flow from 3,000 to 10,000 m3/day 8,500,000 b) scheme, report the discharge water flow from 10,000 to 20,000 m3/day 11,600,000 c) scheme, report the discharge water flow from 20,000 to 30,000 m3/day 14,600,000 d) project water flow reports, over 30,000 m3/day 17,700,000) project, reports have the water flow from 30,000 to 50,000 m3/day for aquaculture activities 8,400,000 e) project, reports have the water flow from 50,000 to 70,000 m3/day for aquaculture activities 9,400,000 g) project water flow reports, from 70,000 to under 100,000 m3/day for 11 million aquaculture operation h project, reports have the water flow from 100,000 to under 200,000 m3/day for aquaculture activities 12,600,000 i) schemes, reports have the water flow from 200,000 to 300,000 m3/day for 14 million aquaculture operation k) project , reports have the water flow on the 300,000 m3/day for the 16 million aquaculture operation article 2. Additional amendments clause 2 article 3 Circular No. 02/2014/TT-BTC dated February 12 2014 of Minister of finance 1. Point a 14 item 2 article 3 Circular No. 02/2014/TT-BTC on project appraisal fees, reporting of exploration, extraction, use of water under the Earth; exploitation, use of surface water; discharge of waste water into water sources, irrigation is modified and supplemented as follows: "-project assessment Fee, reports of exploration, extraction, use of water under the Earth; exploitation, use of surface water; discharge of waste water into water sources, irrigation is the revenues to offset part or all of the cost of performing the job evaluation scheme, reports the exploration, exploitation, use of water under the Earth; exploitation, use of surface water; discharge of waste water into water sources, irrigation works and costs.
          -Salary: depending on specific conditions at the local level provisions that currency to match, such as: + appraisal project report, exploration, exploitation, use of water under the Earth: for the design project of wells have water flow under 200 m3/day: no more than 400,000 VND/1 scheme.
For the project, reports the exploration and exploitation of the water flow from 200 to 500 m3 m3/day: no more than 1,100,000 VND/1 project, reported.
For the project, reports the exploration and exploitation of the water flow from 500 m3 to under 1,000 m3/day: not to exceed 2,600,000/1 project, reported.
For the project, reports the exploration and exploitation of the water flow from 1,000 m3 to under 3,000 m3/day: no more than 5 million VND/1 project, reported.
          + The project evaluation report, extraction, use of surface water: for the scheme, the report exploitation, use of surface water for other purposes with the traffic below 500 m3/day: not more than 600,000 VND/1 project, reported.
For the project, report exploitation, use of surface water for agricultural production with the flow from 0.1 to 0.5 under the m3 m3/second; or for power generation with a capacity from 50 kw to under 200 kw; or for purposes other than traffic from 500 m3 to under 3,000 m3/day: no more than 1,800,000 VND/1 project, reported.
For the project, report exploitation, use of surface water for agricultural production with the traffic from 0.5 m3 up to under 1 m3/sec; or for power generation with a capacity from 200 kw to 1,000 kw under; or for purposes other than traffic from 3,000 m3 to under 20,000 m3/day: no more than 4,400,000/1 project, reported.
For the project, report exploitation, use of surface water for agricultural production with the traffic from 1 m3 to under 2 m3/sec; or for power generation with a capacity of from 1,000 to 2,000 kw under kw; or for purposes other than traffic from 20,000 to 50,000 m3 m3/day: no more than 8,400,000/1 project, reported.
          + The project evaluation report, discharge into water sources, irrigation: for the scheme, the report has water flow below 100 m3/day: not more than 600,000 VND/1 project, reported.
For the project, reports have the water flow from 100 m3 to 500 m3/day: no more than 1,800,000 VND/1 project, reported.
For the project, reports have the water flow from 500 m3 to under 2,000 m3/day: no more than 4,400,000/1 project, reported.
For the project, reports have the water flow from the GPP to under 3,000 m3/day: no more than 8,400,000/1 project, reported.
For the project, reports have the water flow on 10,000 m3 to under 20,000 m3/day for aquaculture activities: Not too 11,600,000/1 project, reported.
For the project, reports have the water flow from the 20,000 m3 to under 30,000 m3/day for aquaculture activities: not more than 14,600,000/1 project, reported.
          + The case extended evaluation, adjust the maximum income level applied by 50% (fifty percent) of salary as defined above + case evaluation to apply a maximum salary equal to 30% (thirty percent) income as defined above ".
2. Point b. 8 item 2 article 3 Circular No. 02/2014/TT-BTC on licensing fees for exploration, exploitation, use of water under the soil was amended and supplemented as follows:

          "-The fee to license the exploration, exploitation and use of underground water is the revenues for the Organization, individuals are competent State agencies licensed for exploration, exploitation, use of underground water in accordance with the law.
          -Licensing fee revenue Level of exploration, extraction, using underground water must not exceed 150,000 VND/1 license. Cases, adjust the content, to grant the license again, apply the maximum income level not more than 50% (fifty percent) level of currency issuance.
3. Point b. 9 item 2 article 3 Circular No. 02/2014/TT-BTC on licensing fees, use of surface water is modified and supplemented as follows: "-the fee to license the exploitation, use of surface water is the revenues for the Organization, individuals are competent State agencies license the exploitation , use of surface water in accordance with the law.
          -Licensing fee revenue Level of extraction, use of surface water must not exceed 150,000 VND/1 license. Cases, adjust the content, to grant the license again, apply the maximum income level not more than 50% (fifty percent) level of currency issuance.
4. b. 10 item 2 article 3 Circular No. 02/2014/TT-BTC on licensing fees for waste water discharge into water source is modified and supplemented as follows: "-licensing fee to discharge the water source is revenues for the Organization, individuals are competent State agencies licensed to discharge waste water into water sources under the provisions of the law.
          -Licensing fee revenue Level to discharge waste water into water sources must not exceed 150,000 VND/1 license. Cases, adjust the content, to grant the license again, apply the maximum income level not more than 50% (fifty percent) of salary granting first ".
5. b. 11 item 2 article 3 Circular No. 02/2014/TT-BTC on licensing fees to discharge waste water into irrigation is modified and supplemented as follows: "-licensing fee to discharge waste water into irrigation as revenues for the Organization, individuals are competent State agencies licensed to discharge waste water into irrigation according to regulations the law.
          -Licensing fee revenue Level to discharge waste water into irrigation must not exceed 150,000 VND/1 license. Cases, adjust the content, to grant the license again, apply the maximum income level not more than 50% (fifty percent) of salary granting first ".
Article 3. Implementation 1. This circular is effective from December 2016.
2. Other content related to the appraisal fees, licensing fees for exploration, exploitation, use of water under the Earth; exploitation, use of surface water; discharge of waste water into water sources, irrigation is not mentioned in this circular is still made according to the guidelines in decision No. 59/2006/QD-BTC dated 25 October 2006 regarding the regulation of the level of revenue, income, payment modes, management and use of assessment fees, licensing fees for exploration exploitation, use of water resources, waste water discharge into water sources and practice of underground water drilling; Circular No. 02/2014/TT-BTC dated February 12 2014 Finance Minister's Guide to fees and charges under the authority the decision of the people's Council, the central cities.
         3. From the date of the circular are enforceable, cases of provincial councils has not issued new regulations shall continue to follow the text was issued.
          4. In the process of implementing, if there are obstacles, suggest the Organization, timely reflection about personal finance to additional instructions./.